BIR Ruling No. 074-61

February 10, 1961 BIR RULING NO. 074-61 With reference to your letter . . . , bearing on the query of Mrs. . . . , I have the honor to inform you as follows: Section 5 of Revenue Regulations No. 7, dated January 18, 1941, otherwise known as "Rice and Corn Mills Regulations", was rendered nugatory since October 1, 1946 when Section 189 of the National Internal Revenue Code, as amended by Commonwealth Act No. 503, was further amended by Section 6 of Republic Act No. 41, by deleting the following portion thereof: " Provided, however , That in the case of a proprietor or operator of a rice or corn mill, the tax herein imposed shall not be collected in respect of rice or corn milled which does not exceed thirty cavanes a year for every single owner." In other words, effective October 1, 1946, the 2% percentage tax prescribed by Section 189 of the same Code shall be charged to the owner of the rice or corn milled and shall be withheld by the operator or proprietor of the rice or corn mill, regardless of the quantity involved. In this connection, the Law or Business Tax Division of the National Office of this Bureau, or the Legal Branch of Regional District No. 3, if in Manila, or the Provincial Revenue Officer, if in the province, may be consulted by rice or corn millers on the subject of withholding the 2% tax imposed by Section 189, aforementioned, for proper guidance. cdtech xxx xxx xxx